South Dakota Sales Tax on Manufacturing and Machinery South Dakota: Sales Tax Handbook

South Dakota:

Are Manufacturing and Machinery subject to sales tax?

While South Dakota's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of manufacturing and machinery in South Dakota, including machinery, raw materials and utilities & fuel. To learn more, see a full list of taxable and tax-exempt items in South Dakota.


Machinery
TAXABLE
Sales of machinery are subject to sales tax in South Dakota.

Raw Materials
EXEMPT
Sales of raw materials are exempt from the sales tax in South Dakota.

Utilities & Fuel
TAXABLE
Sales of utilities & fuel are subject to sales tax in South Dakota.



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Source: http://www.salestaxhandbook.com/south-dakota/sales-tax-taxability/manufacturing-and-machinery